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Can my stamrecht BV make payments to my partner or my children instead of to me?

Question:

Can my stamrecht BV make payments to my partner or my children instead of to me? 

Answer:

Payments must be based on the agreement you have between yourself and your stamrecht BV. Since the redundancy package, which was the basis for the stamrecht agreement, is linked to work you have performed for your ex-employer, also the payments from the stamrecht BV will have to be paid to you only. The tax authorities monitor this since they want to secure their tax claim on the redundancy package. Only after your death payments can be paid to your partner or your children below the age of 30. 

It is therefore not possible to benefit from a lower tax rate which your partner would have to pay if payments were made to your partner instead of to you. 


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